tknJSiyn En¥dope ID.. F4D3F9F&DhS448BE4SC&3C6DD88DE8FD
Charity number: SC035261
Company number: SC263704
THE EAST CAMP TRUST
(A company limited by guaranteel
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
4ACZ55XG
2710W2024
Cty4PANIES HOUSE
A17
#179

Docusign IO". F4O3FgFW4S448BEJK￿0DjucE8Fo
THE EAST CAMP TRUST
IA Company limited by guarante•)
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
PAGE
Reference and Administrative informabon
Report of the Tnjstees
Independent Examinerfs Rep)rt
Statement of Financkql Activilies
Balance Sheet
Notes to the Financial Ststements
7-12

EnvebJF* ID.. F4D3FgF&OA5I488EthC>3C6tWDE8FD
THE EAST CAMP TRUST
(A company limited by guarantee}
REFERENCE AND ADMINISTRATIVE INFORMATION
Charlty Nam•:
The East Camp Trust
Roglstorod Qffice and
Qperatlonal Address:
East Camp
Balivan￿h
Benbecula
Weslem Isles
HS7 SLA
Charity Registration Number.
SC035251
Company R•gistration Numbèr.
SC263704
Ttustees:
Dr P Keiller Medral- Doctor
Mfs S MacDonald - Journalist
Mr M Hoc￿e- Substance misuse co-
ordinalor
Mr G W Manche5ter- Aduh Learning Tutor
Mrs D A Ma¢¥icar- Carer
Cornpany Secretary:
Mr R MacKay
Independent Examinern".
tylie & Bi5sel LLP
168 Balh Street
Glasgow
G2 4TP
Bankern:
Bank of Scotland
The Mound
Edinburgh
EH1 1YZ

DI￿S￿3n En¥¢*)pt D." F4D3FgFW5H88EJKS3C6tWOEBFD
THE EAST CAMP TRUST
(A company limited by guar*nteè)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
The Trustees are pleased lo wesenl their annual direc￿. report together wrth the finanaal
ststemenls of the charity for the year ended 31 March 2023 which are aL80 prepared lo meet
the requirements for a directors. reFQrt and accounts for Companies Act purposes.
The financial statements have been prep￿d in 8ccordan¢e with tt* ac£ounling policies $el
out in note 1 to the a¢counts and ¢(%nply with the charty's memorandum and articles of
assooation. Ihe Charities and Trustee Inveslment{ScotL4nd} 2005. tt￿ Charities Accoun15
(Scotlandl Regulations 2006 (as amended) and Accounting and Reporb"ng by Chanties..
Statement of Recommended PraCt￿e appluble lo chafities p￿pariftg their accounts in
accoidanee with the Financral Reporting Stsndard applicable in the UK and Republic of
Ireland.
Objective and Activities
The objeclive of Ihe Tivst 15 the regeneffation of the East Carnp site in BalJ'vanKh.
Structute. Gov•mon¢• and Management
Govemin
document
The Charty is controlled by its go¥eming d￿ment a deed of trust and constitLrtes a limited
company, limited by guarantee. as defined by the Companies Act 21J)6.
Or
anisalional slruclure
The twstees are appointed by the members of the TTUSt.
Tru$t••S' f•sponsibIliti￿ In r•lati¢Jn to the financlal stslwn•nts
The Trustees {who are also directtys of The East Camp Trust for the purposes of Company
lawl are responsible f¢x preparing the Trustees, Annual Report and the financial statements
in aecordanee wrth applicable law and United lfjngdom Aecounling Standards {United
lfjngdom Generalty Accepted Accounting Practice).
Company law requires the Trustees to prepare finanaal statements for each financial year
which give a true and f￿r view of the stste of affairs of the charilabk Company and of the
incoming r￿soUl￿$ and application of resources, including the income arbd expenditure. of
the charitable company for that per￿. In preparing these finanual statements. the Trustees
are feqyired to..
and then ap*y them consi$tentty"
obser¥e the methods ond principles in the Char￿"éS SORP..
make judgements and estimates that are reasonable and prudenL
stale whether appltsble UK Aecounting Standards have been folknved, subj'ectto any
material departures disdosed and explained in the financial ststements.. and

D￿SvJn En¥*Jpe ID.. F4O3F9F64JA5448BE4£c5-knC￿OeBFD
THE EAST CAMP TRUST
{A company Ilmlted by guarantee)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
Trustees. responsibilities In rolalion to the financial statements (continued)
prepare finawal stat￿￿n￿ on the ongoing conwn basi5 unless it is inappropriate to
preserve that the charitable company w￿1 continue in business.
The Trustees are responsible for keeping adequate accounling records that disclose with
reasonable aceuracy al any b.me the financial posiiion of the charitable company and enable
them to ensure that the finanoal statements C4ynply with the Companies Act 2006 and the
Charities and Investment Iscodand) Act 2005 and the charit￿5 Accounts (Scotland)
Regulab"ons 201% las amended). and the provisions of the Trust deed. They are also
responsible for safeguarding the charitable Cc￿npanY assets and hen￿ for takirtg reasonable
steps for the p￿Vent￿)n and detection of fraud and olhpJ Ir￿u￿￿rities.
The trustees ere responsible for the maintenance and integrity of the Charity and financial
information included on the chanty'5 websrte. LegiSlat￿n in the United ￿ngdOrn governing the
PTep8ralKJn disseminat￿n of financial statwnents may drffer from *islalion in other
jurisdictions.
This report has been prepared in a¢cordance with the St*ement of Recommended Practice..
applicable to charf(￿S preparing their accounts in aeccrfdance wrth the Financial Reporting
Standard AppliCa￿e in the UK and republic of Ireland {FRS 1021 {effective 1 January 2019)
and in ac￿rdanCe wrth the specialprovi8k)ns of Part 15 of the thpanies Acl 2006 relatsng
to small companies.
Approved by Ihe trustees and swjned on their behalf by..
O•EuSb•x4 ¥y.'
A2TDF￿SI￿4lA
Name." Shona MacDonakl
Dats.. 19 March 2024

Docu&gD En¥dcw ID. F403F9F&0AY48BEAec&3C6DDa8fEBFD
INDEPENDENT EXAMINERS. REPORT TO THE MEMBERS OF THE EAST CAMP
TRUST FOR THE YEAR ENDED 31 MARCH 2023
I report on the accounts of the charity for the year ended 31 March 2023. which are set out on
pages 5 to 12.
Rospoctivè r•Sponsibilili￿ of trystws and exam•n•r
The charity's trustees are resPon￿bIe for the prepafats'on of Ihe xcoimts in acc¥ydance wilh Ihe
tems of the charib.es and Trustee Invesbnent Iscdandl Ad 2005 and the Chanties Accounts
{Sthlandl Re￿￿o￿ort$ 2006.
The chanty ttuslees consider that the audit requirement of Regulation 1011} la) to 1¢> of the
Accounts Regulat￿nS does not ap￿y. 11 is my responsibiltty to examine the accounts as
reqUI￿d under seetN)n 44(1) {¢} of the Aet and to stste whether particular matters have come
to my attention.
Basis of independent examin¢Vs ststement
y examination is ￿rried out in ax0rda￿e wrth Regulation 11 of the Charilles Accounts
(Scollandl ReguLation5 20C6. An examinatpJn includes a ￿VIeW of the accounting reeords kept
by the charity and a comparison of the a¢￿Unts presented with those records. It also includes
consideration of any unusual items or dL%dosu￿$ in the acctunls. and seeks explanations
from the Trustees conceming arry such matteTS. The ￿C￿edureS undertaken do not provide
all the eviden￿ that would be required in an audrf(, and Consequent￿ I do not express an audit
opinion on the view given by Ihe accounts.
Independent ¢xaminerfs statement
In the course of my exarninab"on. no matter has eome to my attention
1. which gives me reasonable cause to tel￿e that in arry material respect the requirements..
to keep accounting re¢fj￿s in accordance wtlh SectK)n 4411) (a) of the 2CQ5 Act and
Regutalion 4 of the 2006 Account5 Regulations. and
to prepare accounts which accord with the accounting rec¢rds and comply wth
Regulation 8 of the 20C6 A££ounts Regulations
have not been met. or
2. to which. in my opinion. attention should be drawn in order to enable a proper
understanding of the accounts to be le￿hed.
Mark Mulholland, F.C.CA
Wylie & Bisset LLP
168 Bath Street
Glasgow
G2 4TP
Dale: 19 March 2024

DcoJSy) EnveS)pe 10.. F4D3F9F&oASH88e-PX￿c6DouDEBFD
TNE EAST UMP TRUST
IA ¢OMp•ny Nmit¢d by wJArhts•l
STATEMENT OF FIPIANCIAL ACTMfiES FOR THE YEAR EIIDED 31 IL4RCH 2023
Total
Funds
2Q22
Fund¥
2023
Fundy
202J
Fund5
2023
Funds
2022
2￿3
Incorn? 4rHI endowmèthts fronr
In¥eslmenl In¢we
Tot41
7.910
8.861
Charilabk
Totsl •xp•nd#ure
167
167
497
Ngt loxpendlure)
Transfer5 bets¥e•n fvnds
Net rn•¥¢ment In lunds
{6,587)
R.618)
1167J
(6.587)
Q.6181
11fj71
(2.T15)
Fund¥ r•¢on¢lll•tlon
Total frjnds br¢yJghlfr)rw*d
Total lund$ c•rrMd for￿￿1
10
10
65.585
58.998
6.712
6.742
68.203
65 585
112
Al Inwmè4nd*Kpend#w*derh*S fvom wsf•

Dowwn Eth￿ope ID.. F403F9F&OAw8BEA6c￿DD81C￿8FD
THE EAST CAMP TRUST
IA company limited by guarantee)
BALANCE SHEET AS AT 31 IIARCH 2023
ToLIl
2023
Total
2(122
Noto
Fixed a￿ets
44.192
45.387
Current assets
Cash at bank and in hand
Total current assets
22.842
22,842
28.235
abiliti•s
Creditors falling due within one year
Net current assets
1,295
26.940
21.548
Net assets
65,740
The funds of th• charlty
Un￿strIC￿ed InC￿e fvnds
Restricted ineome funds
Total charlty funds
10
10
58.998
6,742
65.740
65.585
72.327
These accounts are prepared in ac¢ordanc8 the speaal provisions of Part 1 S of the
Companies Act refaling lo small companies and ¢onstitute the annual account5 required by
the Cornpan￿ Act 2CN% and are for Orculat￿l lo the members of the cwany.
For the year ended 31 March 2023 the company was entitled lo exemption under section 477
of the Comparties Act 20C6. No member of the company has deposited a notice, pursuant lo
section 476, requiring an audit of these financial statemenls under the requirements of the
Companies Act 2006.
The trustees acknowledge their resw)nsibilities for ensuring that the company keeps
aceounting Tecords wh￿h compfy with sects.on 386 of the Act and for preparing financial
$tstements wh￿h 9ive a true and fair view of the stste of affairs of the company as at the end
of the financial period and of ils profil ￿ bss for the financial period in accordance with the
requirements of sections 394 and 395 and which othemse comply with Ihe requirements of
the Companies Act 2¢Xffj relating to xctyjnts. so far as appficable lo the ccynpany.
Approved by the Trustees $MJned on their behalf by..
A37DTfft¥912È41L.
Name.. Shona MacDonald
Date.. 19 March 2024
Company number: SC263704

DoE¥Siw ￿Tr￿￿Pe ID.. F403F9F￿S441BE￿c￿6(￿j680EBFD
THE EAST CAMP TRUST
IA company limited by guar•nt••
NOTES TO THE AcCOUP￿s FOR THE YEAR ENDED 31 MARCH 2023
1. A¢¢ountsng poli¢1
la) Basis of prepaTa¢lon and assessment of going concern
The financial statements have been prepared under the hislorul cost convention with items
recognised at cost or tr*)saction va￿e unless Othe￿iSe staled in the relevant notes to these
financial ststemenls.
The financial statements have been prepared in a￿Ndan￿ with the Statement of
Recommended Praeti¢e." Accourtling and Reporting by Charities preparing their a¢¢ounts in
accordancewilh the Financial Reporknng Standard appI￿lIe in the UK and Republic of Ireland
(FRS 1021, the Charrtie5 and Trustees Inve5trnenl (Scotland) Act 2005 and the Charitses
Accounts Iscouandl Regulations 2006 (as amended).
The Charity constitute5 a public benefit entity as defined by FRS 102.
The financial statements are prepared in sterh"ng, which is the fUnd￿nal curnency cl the
charity. Monetary amounts in these financial Statements a￿ rounded lo the nearest £.
The Trustees consider that there are no material uncertainties aly)ut Ihe Charity's ability to
continue as a going concem.
{b) Funds slrnctu
Unfe$lii¢ted income fvnds ¢ompri8e funds which the Trustees are free to use for any purpose
in furtherance of the Charitable objects Unrestrthd fvnd$ includè de￿gnated fvnds where
the Trustees, at their di￿re￿on, have ueated a fund for a specrfic purpose. Restricted funds
are funds which are to be used in accordance wrth specific reStr￿tIonS imposed by the donor
or trust deed. The main reStr￿ted furKls are ¢￿ted by ¢S)nats"ons whth are for specific
purposes, a$ speufied ty the th)nors.
Further details of each reslrithd fund are disck*sed in note 10.
(c) Ineorne recognition
AJI income is reco9nised once the Charity has ent￿ernent lo the income, it is probable that the
income wll be re￿Ned and the amount of the income receivable can be measured reliabty.
(d) Expenditure recognition
Liabilities are recognised a5 expenditu￿ as soon as the￿ is a ￿al or constructNe obligation
committing the Charity to that expendrture. il is PTobab* that settlement wil be required and
the amount of the ¢)bIWal￿ can be measwed relabty.
All expenditure is accounted for on an &cruals basis. expenses including support costs
and goveTnanee costs are all¢x8ted lo the apPlUb￿ expenditure headings. For more
information on this attrthb"on. refer lo note lel bek)w.
(e} Allocation of support and governance eosis
Support ￿St5 have been althaled befvRen governance costs and other supwt costs.
Govemance ￿$ts comprise all costs involving the publ￿ accountstylty of the Charity and its
compliance wilh regulation and good practice. These costs indude costs related lo
independent examinalion and ￿981 fe￿ tO9ether with an app)rtionment of overhead and
support costs.

D(oJSyn En¥8knpo K). F4D3F9F&OA544B8EA6C>3C6tKJ611)EBFD
THE EAST CAMP TRUST
(A company Ilmlted by guaranteè)
NOTES TO THE ACCOu￿s FOR THE YEAR ENDED 31 MARCH 2023
{fi Allocatlon of support aDd governance costs l¢oThtinued)
Governance costs and sUp￿rt costs relating to charitable acti￿lieS have been apportioned
based on the lime spent on those aclivrt*s by the Trustees. The alkxabon of support and
governance costs is analysed in note 6.
(g> Tangible fix¢d ass0ts and deprn¢iation
Depreciation is Charged to wnle off the assets on a Stra￿h1 line b￿S over their usefvl INes
which are consrtlered frtyn time lo time as Ihe need arises.
Basis
2% on cost
20% on cost
Freehold propety
Hort￿u11ural equipment
(h} Donated good$
Donated professk)nal se￿tis and Ilonated faci&bes arg reo)gnised as income when the
charity ha5 conlid over the rtem. any condilions assock?led wth Ihe donaled item have been
mel. the receipl of econ¢ynic Ixneffit from the use by the charity of the item is probable and
that economic benefrt can be measured ￿llabty. In ￿)r￿an￿ with the Charities SORP IFRS
1021, the general volunteer time of the Trustees i% nol recognised and ￿fer to the trustees.
annual report for more inf¢)Mat￿n about their c0ntn"bulh￿.
On receip( donated professK)nal seNi¢es and donated fa¢ilitw are recognrsed on the basis
the value of the gift lo the ¢harity whth is the amount the charity would have been willing
to pay lo obtsin serwces or lacililies of equivalent e￿nOmiC tenefrt on the open market,. a
corresponding amount is then recc4nised in expenditure in the period of receipt.
{il Dèbtors
Trade and other debtors are recognised atthe setuement anount due after any trade discount
offered. Prepayments are valued at the ￿￿Unt F¥epaid net ol any trade discounts due.
lj'l Cash at bank and in hand
Cash al bank and ￿$h in hand indudes cash and short tenn highty liqu￿ investments with
short maturity of three months or less frcffi the date of a¢quisttion or opening of the deposit or
sinilar account.
Ik) Creditorn and provisions
Creditors arKI provisions are recogni5ed where the charty has a Pfesenl obligation resulting
from a past event that will probabfy resurt in the transfer of lunds lo a third party and the
amount due lo settle the obligats.on can be measured or esb"maled reliably. Credrtors and
provisions are normally recognised at their settlement amount after aurhving for any trade
discounts due.
{11 Financial instrum•nts
The Irustonty hasfinancial assets and financial liabilities of a kind thatqualfy a$ basicfinancial
instruments. Bas￿ financk41 instruments are inibalty recognised at transaction ￿lufr and
subsequentty measured at their settkment value with the eXCept￿n of bank loans which are
sub5ewentty measured at amortised cost using the effeclyve interest method.

SvJn Enveh)pe Kl.. F4D3F9FfA)A544eBE-Prf>3C6DD88DE8FO
THE EAST CAMP TRUST
{A company limited by guaranteg)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
{m} Taxation
The company is a charitable company wilhin the meaning of Sect￿n 467 of the Corporation
Tax Act 2010. Accordingly, the company is potenlialty exempt from taxation in respect of
incorne or capital gains receNed within categories covered by Chapter 3 of Part 11 of Ihe
CorpOrat￿n Tax Act 2010 and sectH)n 256 of the TaxalJ"on of chargeab￿ Gains Act 1992 to
the extent that such income (K gains are applied for charrtable purposes onfy.
(o} Judg•m•nts and key sources of estimation uTrcert*lnty
In the application of the company s accounting policies. the Iruslees a￿ Tequired lo make
judgements. estThales and assumpt￿nS about the carying amount of assets and liabilities
that are not readily apparent frryn other sources. The estimates and asscctated assumptions
are based on histori￿1 exper￿n￿ and other f¥lors that are considered to be relevant Actual
results may differ from these estimates.
The estimates and undertying assumplKsns are revrewed on an ongoing ba$is. Rewsions lo
accounting eslimales a￿ re￿nised in the perb>J in wh￿h the ests.mate is revised. rf the
revision affecls On￿ that peri¢yJ, or in Ihe perh)J of the revisk)n and luiure pèriod5 ilthe reviston
affects t()th current and luture periods.
2. L•gal status of the Trust
The charity is a company limited by guarantee and has no share captsl. The liabilrty of eaeh
member in the event of winding up is lynrted to £1.
3. R•lat•d party transaclions and truste￿. •xp•nses and remunoration
The Trustees of Ihe charity ￿ all ¥o￿nteerS and do ncl recerve any rernunerntion or other
benefft in cash or kn.nd (2022.. £nrl).
There were no donations to the charity frcm any trustees. close famity mèmbers12022'. £nill.
There were no other amounts receNed from related part*$ during the year12022.' £nil}.
4. Donallons and l¢ga¢i•s
2023
2022
Rents received
8861
8.861
7,910
S. EXpendI￿re on ¢h*rltabl• acllvlties
2023
2022
Sunionlractor Payments
Repairs and renewals
Depreciation
Governance ￿sIS Inole 6)
Support costs (r￿te 61
S,930
2,027
1.19S
2.256
3.089
14.497
5.2S4
2.704
1.195
S28
1.965
11.646

En¥ek)pÈ ID.. F403F9F&OAW8BE-NKW00880EBFD
THE EAST CAMP TRUST
IA company limitod by guarantwl
NOTES TO THE ACCOUNTS FOR THE YEAR ETr4)ED 31 MARCH 2023
6. Allocation of govemance and $upport ¢osts
The breakdown of support costs and how they were al￿￿ted between govemance and other
supwl costs is shown in the table bel(Mf'.
2022
Total
Allocated
2022
East Camp
Regeneration
Ba$ls of
Apportlonm•nl
Time sp&nl
DirBcÉ
Cost type
Telephone and inlemet
Insurance
9)1
901
1.*5
1.965
2023
Total
Allocated
2023
East Camp
Reg•nerdtlon
Basis of
£ Apportionrnent
1,417 Time spent
1.672 Ditsct
3.089
Cost type
Telephone and intemet
Insurance
1,417
1,672
3.089
Governance costs
2023
2022
Independent examinerfs fee 2023
Independent examinerfs fee 2022
Independent examinerfs fee 2021
Inde￿ndent examinerfs fee 2020
1.194
510
552
528
528
2.256
7. Net In¢om•llexpenditure) for Ihe yèar
This is ststed after thaigng..
2023
2022
Dep￿claIr0n
Independent examination fee$ 2￿23
Independent examination fee 2022
Independent examination fee 2021
1,195
1,194
510
552
1.195
io

Do￿sign Envel)￿ ID.. F4D3F9F&DA544BBEMC&3C6DDaBDEBFD
THE EAST CAMP TRUST
(A company Ilmlt•d by guarantee)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
8. Flxed Assets
Freehold
Property
Hortl¢ulfvral
Machinery
Totsl
Cost
At 1 April 2022
Addibons
DisFKJSals
At 31 Marc* 2023
59,749
10,423
70.172
$9.749
10.423
70.172
Depreclallon
At 1 April 2022
Depreriation tharge year
At 31 Marcth 2023
14,362
10,423
24.785
1.195
25.980
15.557
10.423
Net book valu¢
At 31 Mafth 2023
44.192
44.192
At 31 March 21r22
45.387
45.387
9. Creditors: amounts fallin9 due within on• y•af
2023
2022
Accruals
1,295
10. Analysis ol charitable lunds
2022
Balance
Anaty$i$ oflund
movernents
unr￿trICt•d funds
General funds
Total Unr￿triCt￿ fvnds
R•slrfcted funds
VolUntsryACt￿n Fund
Total rnstrieted lunds
Totsl funds
Balance
In¢ome Expendltufg Tran￿er$
68.203
68.203
8.861
8.861
11,479
11.479
65,585
65,585
6.909
6.909
75.112
167
167
11.646
6,742
6,742
72,327
8,861
2023
Anaty$l$ olfund
movom•nts
Unrestricted funds
General funds
Total Unrestrict￿ funds
Restricted funds
Voluntsry ACt￿n Fund
Total restrictod funds
Total funds
Bal•n¢•
Balance
In¢om• Expendltur• Tfansf•rs
65.585
14.497
6,742
6.742
72.327
6.742
6.742
65,740
7,910
14,497
li

DOr￿sign Envd(¥Je ID.. F403F9F&DA5H8BEJSCS-3C8C1￿￿FD
THE EAST CAhlP TRUST
IA ¢ompany limited by guarants•)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
10. Analy$is of charitabl• funds {¢ontinu¢dl
a) Unrestricted fund5 are funds where neither the donor the Twslees have specrfiod
conditsons on Iheir use •KI are therefore available for all purposes of the charity.
b) Restrithd funds comprise afnounts speufEd by the donor as being for the folbwing
Pufposes..
Voluntary Action Fund- lo hold any restricted fUr￿s19￿nts for specific projects. and
for such to be PaKI out of rt.
11. Net •$8ets over lunds
2022
Unrestricted Restricted
Funds
Funds
Total
2022
Fixed Assets
Bank
Currentlobilrties
45.387
28.235
1.295
72.327
45.387
28.235
1.295
72,327
2023
Uftrestrfct￿ Restricted
Funds
Funds
Total
2023
Fixed Assets
Bank
Current liabilibes
44.192
22.842
1.294
65.740
44.192
22.842
1.294
65.740
12